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Taxation of Executive Compensation and Benefits

Course Abbreviation: 
TAX 952
Credit Only: N Anon Gr: Y

This class will focus on the tax and ERISA aspects associated with executive compensation and nonqualified deferred compensation, including a variety of executive perquisites, equity programs and fringe benefits. The course will address the applicable income tax reporting and withholding rules for employer-provided meals, lodging, transportation and other miscellaneous section 132 fringe benefits. In this course students will also learn about the tax doctrines of constructive receipt and economic benefit, as well as the requirements found in section 409A and section 83. Also covered will be the special tax rules for employees of tax exempt entities under section 457(b) and section 457(f).